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B-178541 1 (1973-08-28)

handle is hein.gao/gaobaadhq0001 and id is 1 raw text is: 




                         COMPTROLLER GENERAL, OF THE UNITED STATES
                                   WASIHtITOrE,1 D 105RO49


       -17854Z,                                      AUG 2 8 1973




       The 1onorablo Rogero (3. B. norton
       Soretary of the Intorior

       Donr W, Secretariy

           ViY latfor of April2 6, 1973 (cnd onelocua) tha ):puty Aoistant
       Secretary of the Inveorior, requonted that thn Govarmc t Cnruptroflcir for
       Guaix bc &,:nignated by thE o.,troller Ounarat a  duly 4uthorihod
       rosoilat.%,L-for the purposc of  uditcnt and cx:nnoiuting the records of the
       Gu Y zcator.c PVc-N'opr.unt 4ancy (OEIDA), under provinions of the Guam
       Davulopuont und Act of 1968 (43 USC. 14').

           Tho Deputy twlstant Secretary eiten the pro\.n.donn of 48 U.S.C. 142a
      and 40 V..0. 1422d(i), as nuthority for cuc designatim, The tfirt cited
(      code prvit,Lo.on pvov, thct. tha Control.cr Cciicrat or bin dfy authorized
      reprotctntive v;hnf l IEwa accous to thm borAo end racordn of GSDA for the
      purpooa of auditm id cxarination and 408 UiS C . 142%.t4) requivs tle
      Gov.hJrV,,int Cormtrcllur to rm!ko nuch oUher roport, in addition to bin
      regular dstiao, . tle 0 cptrollcr Cnornaln u7 raquiru. 'Th mDeputy Anot-
      ant flaVcrtray t'.prenrz ctho vimtw that tha requwtotud duninution would
      cla lry Lilah ov arnmnt Colaptroll.r's interrelated nrdit respoaciihlit.les,
      rako ecKt.clin .o of audit cupciiy alrea4y on Gums, and avoid posdiblo
      dupLutiomi of.f     .

           %,e do not balieva that it  muld bo appropr.1-to to. dooignae tel
      Govnmr-1n Coprollo  n a duly authormod roproontuttvc of the Conptrallor
      G~c :vz . for0  the  lT'7Ln of mtirln an munual audit of G?.)A. The Oovorismiunt
      Cowtrcdi?r? in umu r tho gonra1 oupervivion o, the Sczane.ry of the Interior,
      and the Co.ptrollar'a functions irth regard to GIA antd tho adcquacy of its
      financinl control tycton are prnrfnd to oatify the So:rotary, rathar titan
      the Cov ,troller Omoral. Our Office must functton as an indepeudont ageny,
      and cannot d.ochcrgo its rasponibilitien through the Ouvar=ne Coptrol:tor.

           Soce Tndication of the independeut couro that tho Gtnoral Acectunting
      Officea ohould follot nay bt inferred through section 301 of the budget and
      Accounting Act of 1921, 63 Stat. 830, 31 1.S.C. 4.1, viich created the
      Gonaral Accotmtr,t Office (GAO). Sactan 301 provides that the GAO .afll
      be indopondont cif t:he zecutivo dapartrtnto nmd tide th control and

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